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SUGGESTIVE LESSON PLANS 

FOR TEACHING THE 
TX326 BUDGET 

.W8 
Copy 1 



Prepared by 
Helen C. Goodspeed 

Supervisor of Home Economics 
State Department of Public Instruction 



Issued by 
C. P GARY, 

State Superintendent 



Madison, Wisconsin 
1918 



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SUGGESTIVE LESSON PLANS FOR 
BUDGET TEACHING 



The followi'ig material consists of two lesson plans for a 
dramatic exercise inspired by the folder "Learning How to 
Save" contributed by a g'l'onp of Home economics workers. 
The folder is published by the National War Savings Commit- 
tee, United States Treasury Department, which will send 
copies on application. The first lesson is on Children's Bud- 
gets and Personal Accounts, the second on the Household Bud- 
get and Accounts; the dramatic exercise also presents the 
household budget. 

These plans may be suggestive to those teachers who have 
found the budget hard to present to the immature pupil. The 
subject matter in Lesson I may be used in the grades begin- 
ning with the fifth. Lessons I and II may be easily adapted 
to upper grades and first year high school students. 

The dramatic exercise ' ' Our Budget ' ' which follows the les- 
son plans is one way of popularizing the idea of the household 
budgets, and suggests possibilities of dramatization of House- 
hold Arts subjects. Both the lesson plans and the exercise 
have been used successfully. 



LESSON PLAN FOR CHILDREN'S BUDGET AND PERSONAL 

ACCOUNTS 

Teacher's Aim: 

To encourage personal and patriotic thrift by means of War Saving 
Stamps. 

To show how, even with a smaU aUowance each week, some pennies 
may be saved. 



— 4 — 



Points to be Taught 



Method of Presentation 

Teacher tells. 

I have in mind a little girl named 
Dorothy Martin who receives $.25 a 
w^eek to spend. One day I asked her 
to tell me hovp she had spent her 
money for the week previous. She 
was unable to tell me. She knew 
she had bought some candy and 
gone to the movies, but aside from 
that she could not account for it. 



Points to be Taught 



Method of Presentation 



Why Dorothy will not be able to Do you think that when Dorothy 
handle money wisely when she grows up she will be able to spend 
grows up. money wisely? 

1. She is developing careless hab- 

its of handling money. 

2. She is not developing the habit 

of saving. 

Why the good business man knows Supposing I asked a good business 
for what he has spent money. man to account for the money that 

he had handled during a week. 
1. He keeps an account. Would he have any way of telling 

definitely for what his money had 

been spent? 

I told Dorothy to keep an ac- 
count for a week and at the end of 
the week she brought liie her note- 
book. As I took the book I said, 
"Well, Dorothy, I hope you showed 
good judgment in spending." 

Dorothy seemed to be ashamed of 
her items. 



Dorothy's Account Teacher writes on board. 

Amount rek;'d Amount spent 

Prom parents, 25c. Mon. candy $.10 
Wed. game $.10 
Fri. candy $.05 

Why Dorothy was ashamed of items: Can you tell why Dorothy was 

1. All for herself. ashamed of these items? 

2. All for something of no lasting 
value. 

3. Nothing saved. 

4. Not patriotic to eat so much 

candy. 



5. 



How Dorothy mig-ht change the How could Dorothy have changed 
items so she would not be ashamed those itenas so that she would not 
of them: be ashamed of them the next week? 

1. School supplies 05 

2. Self 10 

3. Church 05 



Points to be Taught 



Method of Pi-esentation 



What we call the young man who 
can but won't go to war — Slacker. 



What is the young man called 
who is able to go to war but yet 
hangs back? 



Pennies that could work for Uncle 
Sam, but don't — Slacker pennies. 



Then what might we call pennies 
which we could lend for war work, 
but which we often do spend for 
extra self gratification; 



How lend $.05 to Uncle Sam? 
S'ave it toward buying a thrift 
Stamp. 



Dorothy has $.05 left. How can 
s.*^ie lend that to Uncle Sam? 



First step in house-building. 
Plan. 

What you need before cutting a 
dress. 



Pattern. 

The spender of money needs 

1. Plan for spending or a Budget 



If you were thinking of building 
a house, how would you begin? 

If you were going to make a 
dress, what must you get' before you 
begin to cut? 

What does anyone who handles 
money need before spending it? 

Teacher tells. 



Budget or Money Plan for Week 



I expect to 
receive 



On hand $ 

From earnings 

From trifts 

From parents .25 



Total.. 



$.25 



I expect to 
save 



For 

W.S. S. .05 

For 

For.... 

.05 



Just as a plan for building is 
- made before the construction work 
begins, so a plan for spending is 
^ spend* *° made before one begins to spend. 

I am going to show you a plan 

that both you and Dorothy could 
For 
School .$.05 "se. 

Self 10 

Church.. 05 Teacher explains and illustrates 
J 20 with board. 



— 6 — 

Expense Account 



Balance on hand 


Amount 
received 

S.25 


Received 
from 

Parents 


Amount 
Sijent 


Spent for 


Amt. 
saved 


Mon 

Tues-... .20 

Wed 15 

Thurs... .10 

Kri 05 

Sat 05 

Sun 05 

Total.. .00 




$.05 


.6.5 
.05 
.05 


Pad 

Red Cross 










Candy 






















.05 

sTeo 


Church 


«.05 














Pupils are asked to copy the above 
forms to keep accounts for a week 
and report. 



LESSON II. 
LESSON PLAN. THE HOUSEHOLD BUDGET AND ACCOUNTS 

Teacher's Aim: 

To teach how a household budget will help the family to buy W. S. S. 

Points to be Taught Method of Presentation 

How many made a budget and 
kept accounts last week? 

Discussion of results follow. 

Teacher tells — 

Dorothy Martin tried the budget 
and accounts for a week just as you 
did. One evening Mr. Mai^tin was 
particularly disturbed at the size of 
the grocery bills. Mrs. Martin de- 
clared that she had no idea they 
were getting so enormous. Then 
Mr. Martin said, "Why don't you 
try Dorothy's budget scheme, and 
then you'll know at the beginning 
just how much you can spend for 
groceries and we'll try to live with- 
in it." Then Mrs. Martin replied, 
"Well, I suppose I could keep ac- 
counts." 



How to live within our means — 

1. Budget. 

2. Learning to spend wisely. 

A budget is a plan for spending 
money. 



But supposing she had been keep- 
ing accounts. Would just that have 
reduced the size of those grocery 
bills? Would accounts alone help 
her to live within her means? 
What would? 

What is a budget? 



7 — 



Before making ^lan 

1. Know how much you have to 



spend. 

Know for 

spent. 



what it must be 



What is the first thing you must 
know before making a plan for 
spending? Second thing? 

Mr. Martin told Mrs. Martin that 
they had exactly $1,200 per year to 
cover all the living expenses of 
their family, Mr. and Mrs. Martin 
and three children. 



Points to be Taught 

Items in the Martin's living ex- 
penses: 

1. Food; 2. Clothing. 3. Rent or 
taxes. 4. Amusement. 5. Fuel (heat, 
light). 6. Furnishings. 7. Wages. 
8. Insurance and savings. 9. Health. 
10. School, church and charity. 11. 
School. 12. Car fare. 



Items grouped — 
1. Food. 2. Rent. 
4. Running expenses 
including expenses. 



3. Clothing. 
5. Sundries — 



Most expensive item — • 

Food. 

Why? — 

1. We are not only supplying our 
own country and our own soldiers 
with food but also our allies. 



Method of Pi-esentation 

What are some of the things that 
a family like this will spend money 
for? 



Let's group these items under five 
main heads. 



Which item in this group requires 
the most money today? 
Why? 



Teacher tells. 



Division of income before war. 

Food, 1/3; Rent, 1/7; Clothing, 
1/7; Running expenses, 1/7; Sun- 
dries, 1/5. 

Money spent for food: 

Per year $400 . 00 

Per month 33.00 

Per week 8.33 



According to this division with an 
income of $1,200, how much could 
the Martins spend for food each 
year? Per month? Per week? 

Could a family of five be fed on 
$8.33 a week now? At what rate 
has the cost of food increased? 



Inci-ease in cost of food — Almost Teacher tells, 
double in some localities. 

Have rents increased as much as 

Rents have increased but may still food? 
be considered 1/5. 



8 — 



Points to be Taught 

To increase food allowance de- 
duct from: 



Clothing; Sundries. 

Result of survey made in a pub- 
lic school in New York City. 

Present division of $1,200 income: 

Food $40 per month 

Clothing $20 per month 

Rent $20 per month 

Sundries $10 per month 

Running exp $10 per month 

How cut down on clothing: 

1. It is bad taste to be extrava- 
gant in clothing in war time. 

Use standard styles. 
Wear simple clothes. 

2. More clothes may be made at 
home. Old clothes may be made 
over. 

3. More attention to repair and 
daily care of clothes. 



Items which must be guarded. 
Savings. 

How saving for themselves will 
help Uncle Sam — 

Buy War Savings Stamps. 

Why it is easy to save by means 
of W. S. S. 

1. They can save in small ac- 

counts. 

2. It is convenient to get the 

stamps. 

3. Even the children can save for 

thrift stamps. 

4. They will get back more than 

they put in. 

Points to be Taught 



Method of Presentation 

If the Maitins are now spending 
about one-half of their income for 
food instead of one-third as formerly 
from which of these groups should 
they plan to take the extra money? 



Teacher tells. 



What will help the Martin's to 
cut down on clothing? 



Similarly discuss economy in 
housekeeping items like fuel, wages, 
personal gratifications, etc. 

If the Martins are looking for- 
ward to educating their children, 
which items especially will they need 
to guard? 

How can the Martins save for 
their own future and at the same 
time help Uncle Sam? 

How do W. S. S. make it easy for 
the Martins to save? 



Teacher explains the system of 
W. S. S. 



Method of Presentation 

Now I will show the chart that 
Mrs. Martin is using for her house- 
hold expenses. 

Teacher outlines on board the 
chart for the household budget and 
accounts. The students are urged to 
copy these charts and explain them 
to their parents and report. 



— 9 — 



HOUSEHOLD ACCOUNTS 

Week beg-inning Name . . 

On hand at beginning of week 



Total 

Budget or plan to spend: 

For food 

Rent 

Clothing 

Running Expenses . . . 
S'undries and Savings 

Total 



HOW MONEY WAS SPENT 



First day 


Second day 


Third day 


Article 


Cost ; 


Article 


Cost 


Article 


Cost 



















































I'ourth d:iy 


Fifth day- 


Sixth day 


Seventh day 


Article 


Cost 


Article 


Cost 


Article 


Cost 


Article 


Cost 



































































Weekly food expenses 


Total weekly expenses 


For— 


Amount 


For- 


Amount 


Bread , cere als 


1 


Food 


$ 


Meat, fish, e&gs 




Rent 




Milli, cheese 




Running: expenses (fuel, light, 
supplies, wages, utensils. 




Fruit, veg'etables 






Butter, butterine 






Sugrar, syrup, etc 




clothing 




Cocoa, tea. coffee 




Sundries (insurance, medi- 
cine, fares, school, recrea- 
tion) 




Other foods 














War-Savings Stamps 











10 



OUR BUDGET 

(A Dramatic Exercise) 

The exercise requires 11 girls. One girl represents the in- 
come ($100 per month) and recites the first and last verses. 
Each of the remaining ten girls represents a ten dollar bill. 
Four girls represent the expenditures for food; two girls, 
clothes; two girls, rent; one represents running expenses and 
one sundries. 

One girl in each group recites the appropriate verse and 
carries the poster which indicates the amount which must be 
set aside for that item. The back of the posters may be deco- 
rated with flags and the girls who do not carry posters may 
carry flags. When the income girl says "Our Country" in her 
last speech, posters may be turned about and flags flourished 
for emphasis on the patriotic lesson involved. The income fig- 
ure and the amounts set aside for the different items may be 
changed to suit any community. 



OUR BUDGET 



Income — $100 

For a family of five 
I'm the average income. 
In these hard times 
That's a very small sum 
So I must be divided 
, To the very last cent 
Among- food, clothing, running ex- 
penses 
Sundries and rent. 
Each one of the girls 
Whom soon you shall see 
Represents ten dollars 
Or one-tenth of me. 



Clotliing — $20 

For clothes, two tens 
Is all we can spare. 
That means we must clean 
And press and repair. 



Rent — $20 

We're the two tens 
That are needed 

To pay for the rent. 

Think of us when you plan 

How your money must be spent. 



Food — $40 

Now put us aside 
For food we must go. 
I know it is high, 
The war makes it so. 



Running Expenses — $10 

For running expenses 
Like heat and light 
One ten must be allowed . 
To come out right. 



11 



Sundries — $10 When you figure and plan, 

Sacrifice and divide 
I am for sundries Into these four items 

Such as carfare and recreation And savings beside 

Also War Saving Stamps. You're helping our Country 

Buy more and help the nation. And our Allies still more 

Won't you make a budget now 
If you never have before? 



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